Khumbu Company's projected profit for the coming year is as follows:

	Total			Per Unit
Sales	$1,891,000			$30.50
Total variable cost	718,580			11.59
Contribution margin	$ 1,172,420			$ 18.91
Total fixed cost	725,766
Operating income	$ 446,654

Required:

1. Compute the break-even point in units. If required, round your answer to nearest whole value. units

2. How many units must be sold to earn a profit of $240,000? If required, round your answer to nearest whole value. units

3. Compute the contribution margin ratio. If required, round your answer to nearest whole number. %

Using the rounded ratio from above, compute the additional profit that Khumbu would earn if sales were $160,000 more than expected. $

4. For the projected level of sales, compute the margin of safety in units. units